Pre deposit u/s 129E was paid under protest: CESTAT remanded the appeal

Air Asia (India) Private Limited Vs Commissioner of Customs (Appeals) (CESTAT Bangalore)

Matter relates to refund of duty paid consequent to re-classification of the aircraft parts imported. Commissioner’s (Appeals) rejected the appeals by holding that appellant did not deposit 7.5% of the duty or penalty disputed as per section 129 E of the customs act.

It was argued on behalf of the appellant that the entire amount of duty was paid under protest during the course of assessment of the respective Bills of Entry. A worksheet indicating the date of payment of duty along

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